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基础会计是一门理论性和实践性很强的学科,也是独立学院会计学专业的基础课,该门学科的掌握程度直接影响后续专业课程的教学,因此在专业中具有举足轻重的地位。本文通过对独立学院基础会计教学现状的分析,结合独立学院学生特点以及基础会计的教学内容和特点,从重视第一堂课、合理安排教学时间、采用多种教学方法和手段三个方面提出教学改革建议。
Basic accounting is a theoretical and practical discipline, but also the basic course of accounting major of independent college. The mastery degree of this discipline directly affects the teaching of follow-up professional courses, so it plays a decisive role in the major. Based on the analysis of the status quo of basic accounting teaching in independent colleges and the characteristics of independent college students as well as the teaching content and characteristics of basic accounting, this paper puts forward teaching from three aspects: paying attention to the first class, arranging teaching time reasonably and adopting various teaching methods and means Reform proposals.